Sample QuestionsSubsidiary Books questions
One sample from each question group in this chapter. Select any group above to see the full set with answer keys.
Goods of $₹ 15,000$ purchased from Chinubhai at $5\%$ cash discount. Which amount will be recorded in purchase book?
- A
$₹ 14,250$
- ✓
$₹ 15,000$
- C
$₹ 7500$
- D
$₹ 13,500$
Answer: B.
View full solution →From the following, which voucher will be recorded in cashbook?
Which voucher will be prepared, when goods purchased on credit are returned due to goods not as per sample?
What is the other name of sales book?
Which transactions are recorded in goods return credit note?
- A
Goods purchased on credit
- B
- C
- D
View full solution →Which transactions are recorded in bills receivable note?
State any two reasons to write a debit note.
Who writes a debit note and on whom?
State two advantages of subsidiary book.
Which transactions are recorded in purchase book?
From the following transactions, prepare sales book with expenses columns in the books of Vrunda Stores. They maintain separate columns to record different expenses like $GST$, railway freight, wages. Prepare sales book on the basis of total rate of $GST$ at $18 \%$. $GST$ is not included in the amount of following transactions. Prepare sales books by adding applicable amount of $GST$.
2019
June
$1$ Goods sold of $₹ 20,000$ to Unnati Traders of Ahmedabad at 10 % trade discount and $5 \%$ cash discount. Bill sent with, wages $₹ 500$ and railway freight $₹ 400.$ Invoice no. $205.$
$5$ Goods sold of $₹ 30,000$ to Aashish of Ludhiyana (Punjab) at $5\ %$ trade discount and $2\ %$ cash discount. Invoice no. $206$ sent with $₹ 400$ for wages. Half of the amount received by cheque.
$12$ Goods sold of $₹ 10,000$ to Jhanvi of Amirgadh at $10 %$ trade discount. Invoice no. $207$ sent.
$15$ Dhruvi of Vapi place an order for the supply of goods of $₹ 30,000$ at $10 \%$ trade discount and $5\%$ cash discount.
$18$ Supplied goods to Dhruvi as per her order. In the invoice, railway freight of $₹ 800$ is included. Invoice no. $208$.
$22$ Old cooler sold to Aayush of Anjar at $₹ 8000$ on cash.
View full solution →From the following transactions, prepare columnar sales book in the books of Shri Durgesh Electronics stores :
$2018$
Dec.
$1$ Sold to Laukik Electronics Stores $10$
$AC$ at $₹ 30,000$ per piece, $6$ cooler at $₹ 6000$ per piece and $100$ fans at $₹ 1400$. Trade discount at $10 \%$, credit period $2$ months. Invoice no. $151.$
$12$ Sold to Aanand Electronics $8$
$AC$ at $₹ 28,000$ per piece and $15$ fans at $₹ 1300$ per piece. Trade discount at the rate of $10 \%$, credit period $1$ month. Invoice no. $152.$
$15$
$10$ cooler sold to Sangharsh Electronics at $₹ 6500$ per piece on cash. Cash memo no. $153$.
$18 $Sold to Krishna Enterprise to $10$ cooler at $₹ 6200$ per piece and $15$ fans at $₹ 1400$ per piece, at $5 \%$ trade discount. Credit period for $1$ month. Invoice no. $154.$
$20$ Sold old furniture of shop at $₹ 8000$ to Khyati.
View full solution →From the following transactions, prepare purchase book with expenses columns in the books of Naiya Stores. They maintain separate column to record expenses like $GST$, railway freight and wages. Prepare purchase book on the basis of total rate of $GST$ at $12 %$. $GST$ is not included in the amount of following transactions. Prepare purchase book by adding applicable amount of $GST.$
$2019$
May
$1$ Purchased goods of $₹ 40,000$ from Anchal stores of Vijaynagar at $10 \%$ trade discount and $5 \% $ cash discount. Received invoice with wages $₹ 1500$ and railway freight $₹ 1000$. Invoice no.$ 85$.
$7$ Purchased goods of $₹ 80,000$ from Apexa of Chotila at $5 \%$ trade discount and $2 \%$ cash discount. Bill received with wages of $₹ 300$ and railway freight $₹400$ and amount paid immediately by cheque.
$15$ Purchased goods of $₹ 20,000$ from Dhvani Stores of Patana (Bihar) at $10\%$ trade discount $3\%$ cash discount. Bill no. 170 received with ₹ 500 for wages and $₹ 700$ for reilway freight. Half of the amount paid immediately.
$25$ Purchased goods of $₹ 15,000$ from Divya of Gandhinagar at $10\%$ trade discount. Invoice no. $99$ is received. It shows $₹ 300$ for railway freight.
View full solution →From the following transactions, prepare columnar purchase book in the books of Shri Nidhi Electronics Stores. Shri Nidhi Electronics Stores deals with $TV$, Geyser and Oven.
$2018$
Nov.
$1$ Purchased $8$ $TV$ set at $₹ 25,000$ for each set, $5$ Geyser at $₹ 2000$ per piece and $10$ oven at $₹ 5000$ per piece from Shivangi Electronics Stores. Credit period $1$ month. Invoice no. $111.$
$9$ Purchased $2$ $TV$ set of Invoice $₹ 40,000$ for each set from Anjali Electronics Stores.no. $85.$
$15$ Purchased furniture of $₹ 5000$ from Vadagam Furniture Mart.
$22$ Purchased $3$ $TV$ set of $₹ 32,000$ for each set and $5$ oven piece at $₹ 2100$ per piece from Dhyani Electronics Stores. Invoice no. $113.$
$25$ Placed an order to Gopi Electronics Stores for supplying $10$ pieces $TV$ at $₹ 27,000$ per piece.
View full solution →From the following transactions, prepare sales books in the books of Kalpesh.
$2018$
Oct.
$3$ Goods sold of $₹ 10,000$ to Vinod at $10 \%$ trade discount and $5 \%$ cash discount. Half of the amount received by cheque. Invoice no. $83.$
$7$ Goods sold of $₹ 5000.$ Cash memo no. $84.$
$12$ Goods sold of $₹ 4000$ to Batuk at $10 \%$ cash discount. Invoice no. $85.$
$18$ Goods sold of $₹ 12,000$ to Bharat at $5 \%$ trade discount. Sent bill no. $86$ with wages of $₹ 300.$
View full solution →Record the following transactions in columnar subsidiary books of Bharat Furniture Mart of Ahmedabad :
$2018$
April
$1$ Purchased $40$ chairs at $₹ 300$ per piece and $5$ Sofa sets at $₹ 5000$ per set at $10\%$ trade discount from Ritu Furniture Mart. Inward invoice no. $111.$
$7$ Purchased $20$ chairs at $₹ 250$ per piece at $10\ \%$ trade discount from Prashant Furniture Mart. Inward invoice no. $31.
10$ Sold $10$ chairs and $4$ set of Sofa at $₹ 400$ and $₹ 6000$ per piece respectively to Vrunda Furniture Mart. Half of the amount received in cash. Outward invoice no. $145.$
$17 2$ pieces of chairs and $1$ set of sofa returned by Vrunda Furniture Mart.
$21 5$ pieces of chairs and $2$ sets of sofa returned to Ritu Furniture Mart.
$25$ Sold $2$ pieces of sofa at $₹ 6500$ per piece to Bharat Furniture Mart of Vadodara.
$30 1$ piece of sofa returned by Bharat Furniture Mart of Vadodara.
View full solution →From the following transactions, prepare various subsidiary books with columns of expenses in the books of Shri Sharmishtha. Prepare subsidiary books on the basis of total rate of $GST$ at $12 \%$. $GST$ is not included in the amount of following transactions. Prepare subsidiary by adding applicable amount of $GST$.
$2018$
Feb.
$1$ Purchased goods of $₹ 12,000$ from Bhavna Stores of Chandigarh (Haryana) at $10\%$ trade discount. Wages $₹ 300$, railway freight $₹ 500$. Invoice no. $233.$
$6$ Purchased goods of $₹ 10,000$ from Panna of Mehasana at $10 \%$ trade discount and $3\%$ cash discount. Wages $₹ 400,$ railway freight $₹ 600$. Invoice no. $302.$
$7$ Sold goods of $₹ 20,000$ to Jeel of Jetpur at $10 \%$ trade discount. Wages $₹ 750,$ railway freight $₹ 1000$. Invoice no. $205.$
$12$ All the goods purchased from Panna sold to Himani of Srinagar after adding $10 \%$ profit on selling price. Railway freight $₹ 700,$ wages $₹ 400.$ Invoice no. $206.$
$22$ Goods of $₹ 5000$ returned by Himani and proportionate amount of $GST$, railway freight and wages were given credit. Credit note no. $37$. This goods were immediately returned to Panna. Received proportionate amount credit for $GST$, railway freight and wages. Debit note no. $6.$
$28$ Purchased machinery of $₹ 50,000$ for the business from Navjivan Engineering of Palanpur. Half of the amount paid by cheque.
View full solution →Prepare simple purchase book, sales book and goods returns book of Kalpesh from the following transactions :
$2018$
July
$1$ Purchased goods of $₹ 10,000$ from Jay at $10 \%$ trade discount.
$3$ Goods of $₹ 7000$ purchased by Madhu from us.
$7 50 \%$ of the goods purchased from Jay sold to Ketan after adding $10 \%$ profit on selling price.
$10$ Goods of $₹ 12,000$ purchased by Dhaval from us.
$15$ Cash sales $₹ 12,000$ and cash purchase $₹ 10,000.$
$20$ Goods of $₹ 2000$ returned by Ketan which was returned to Jay.
$25$ Goods of $₹ 3000$ sold to us by Virat.
View full solution →Record the following transactions in purchase book, sales book, purchase returns book and sales returns book of Chetan :
$2018$
Dec.
$1$ Goods purchased of $₹ 8000$ from Jeel at $10 \%$ trade discount and $5 \%$ cash discount.
$7$ Goods purchased from Jeel sold to Keval after adding $20 \%$ profit on it.
$9$ Keval returned goods of $₹ 2160$ which was immediately returned to Jeel.
$12$ Goods purchased of $₹ 10,000$ from Bhakti at $10 \%$ trade discount and $3 \%$ cash discount. Half of the amount paid immediately.
$17$
$\frac{1}{3}$ of the goods purchased from Bhakti sold to Ritu after adding $25 \%$ profit on selling price.
$20$ Goods of $₹ 800$ returned by Ritu which was returned to Bhakti.
$22$ Purchased goods of $₹ 7000$ at $5 \%$ cash discount.
View full solution →Record following transactions in the subsidiary books of Harshil :
$2018$
March
$1$ Goods purchased of $₹ 20,000$ from Aashish at $10 \%$ trade discount and $5 \%$ cash discount.
$4$ Half of the goods purchased from Aashish sold to Sanjay after adding $20 \%$ profit on cost.
$8$ Furniture of $₹ 9000$ purchased from Sardar Furniture Mart.
$14$ Goods of $₹ 6000$ purchased by Sunil from us.
$18$ Ankita sold goods of $₹ 13,000$ to us.
$22$ Placed an order to Jyoti for supply of goods of $₹ 3000.$
$24$ Goods purchased of $₹ 2000$ from Avi Stores at $3 \%$ cash discount.
$25$ Sanjay returned goods of $₹ ₹ 2400$ which was returned to Aashish.
View full solution →